...) expands the zakat accounting framework by integrating jurisprudential and accounting disciplines, proposing practical solutions to enhance the alignment of management processes. Zakat accounting Sharia compliance Financial statements Islamic accounting Interest-free model This research did...

...Omid Pourheydari; Mina Abousaiedi Purpose This paper investigates whether an audit expectation gap exists among independent auditors and users of financial statements in Iran. Design/methodology/approach The study uses a survey instrument to identify the audit expectation gap in Iran...